Identifikasi Greenwashing atau Greenwishing pada Perusahaan Retail di Indonesia: Evaluasi Laporan Keberlanjutan
Abstract
Penelitian ini mengevaluasi pengungkapan kebijakan pengurangan plastik sekali pakai oleh perusahaan retail di Indonesia serta mengidentifikasi praktik greenwashing dan greenwishing dalam laporan keberlanjutan mereka. Penelitian ini menggunakan pendekatan kualitatif untuk menganalisis laporan keberlanjutan dari tiga perusahaan retail yang terdaftar di Bursa Efek Indonesia (BEI): PT Matahari Department Store Tbk, PT Ramayana Lestari Sentosa Tbk, dan PT Sona Topas Tourism Industry Tbk, yang dipilih karena secara konsisten menerbitkan laporan keberlanjutan dari 2020 hingga 2023 serta memiliki pengaruh signifikan di industri retail Indonesia. Data diambil dari laporan keberlanjutan perusahaan, yang mencakup kebijakan lingkungan dan sosial, serta inisiatif tanggung jawab sosial. Proses analisis dilakukan dengan mengidentifikasi tema terkait klaim keberlanjutan, seperti pengurangan emisi karbon dan pengelolaan lingkungan, serta mengevaluasi apakah klaim tersebut didukung bukti nyata atau hanya bersifat superficial greenwashing/greenwishing. Penelitian ini menemukan bahwa meskipun pelaporan keberlanjutan menjadi bagian penting dari strategi bisnis, tantangan transparansi dan akurasi masih ada. Praktik greenwashing terdeteksi, di mana perusahaan mempromosikan inisiatif lingkungan kecil namun mengabaikan dampak negatif yang lebih besar. Sementara itu, greenwishing ditandai dengan ambisi keberlanjutan yang tidak didukung rencana konkret. Studi ini menekankan pentingnya standar pelaporan yang lebih transparan dan audit independen untuk memastikan komitmen nyata terhadap keberlanjutan. Rekomendasi mencakup peningkatan transparansi, akuntabilitas dalam pelaporan, serta peran akuntansi dalam mendeteksi greenwashing dan greenwishing, guna memastikan perusahaan benar-benar menjalankan praktik bisnis yang bertanggung jawab secara sosial dan lingkungan.
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